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NYS Comptroller


Audits of Local Governments and School Districts

Longwood Public Library – Bank Account Management (2015M-309)

Released: February 5, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, 2015.


Longwood Public Library, located in the Town of Brookhaven in Suffolk County, is a school district public library that received a provisional charter from the New York State Board of Regents in 1953 and serves the Longwood Central School District’s residents. The Library is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year were $7.5 million.

Key Finding

  • Officials generally managed cash effectively, monitored the interest earned and service fees charged to achieve optimal return, maintained a minimum number accounts required for operations and periodically sought competition for banking services.

Key Recommendations

  • There are no recommendations in this report.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236